UT-2024-000123 - [2025] UKUT 00360 (TCC)

Mr Beal submitted that the FTT had erred in law when it concluded that as a matter of statutory interpretation it had no jurisdiction to award additional interest pursuant to section 84(8) in respect of an appeal filed after 1 April 2009, but which depended on a pre-1 April 2009 decision of principle (assessments and refusals) as to VAT liability. As we shall see, in relation to the Company’ s Ground 2, it is also contended that the FTT erred not just as a matter of domestic law but as a matter of EU law as well.

In the light of our decision on HMRC’s Ground 1, it is strictly unnecessary for us to consider the Company’s Ground 1 and, accordingly, we dismissed the Company’s appeal on this Ground. However, because the point was fully argued before us, we set out briefly below the reasons why we would have dismissed the Company’s appeal on Ground 1 in any event.